我国出口退税政策改革探析

我国自1985年实施出口退税政策以来,对促进我国外贸进出口的发展做出了重要贡献,但是在运行过程中出现了出口骗税、中央财政退税压力过大、不适应产业结构调整优化的要求等问题。出口退税制度的改革对于缓解进出口贸易顺差,优化产业结构起着极大推动作用。

China export tax drawback policy reform probing

Since the policy of drawback of export was implemented in 1985 in China,it has made great contribution to the development of the imports &exports of China' s foreign trade,but the problems such as defrauding tax from the export,the excessive pressure of drawback of export on the finance of the central government,and being unfit to the requirements of the adjustment &optimization of the industrial structure,etc.have come forth in the operation of the policy.The reform on the policy of drawback of export will greatly promote the mediation of favorable trade balance of the imports &exports,and the optimization of the industrial structure.